Wednesday, July 30, 2025 | Official Register – Third Supplement No.92

Objective: To amend Resolution NAC-DGERCGC25-00000014, which sets forth the regulations applicable to the procedure for the cancellation of electronic sales receipts, withholding vouchers, and supplementary documents.

The amendment introduces adjustments and clarifications to the cancellation process, as follows:

1. Deadline for the cancellation of electronic receipts online.-

The deadline for online cancellation of electronic receipts is reduced from the 10th to the 7th day of the month following the issuance date of the receipt to be canceled. This deadline does not apply to the cancellation of withholding receipts related to the ISD (Foreign Currency Outflow Tax) in the cases established by the regulations.

For the cancellation to proceed, the recipient’s acceptance is required within five business days from the cancellation request. If no response is received within that period, the request will be void and the receipt will retain its legal validity.

2. Automatic cancellation in special cases.-

Withholding receipts, credit notes, and debit notes issued to taxpayers with foreign identification or registered as deceased will be automatically canceled upon online request, without requiring acceptance.

3. Issuance of credit notes.-

Article 5 is fully replaced, establishing that credit notes may only be issued in the cases provided for in the Regulations on Sales Receipts, Withholding Vouchers, and Supplementary Documents, in accordance with Article 15 of said regulation.:

“Art. 15 – Credit Notes. Credit notes are documents issued to cancel transactions, accept returns, and grant discounts or rebates. Credit notes must indicate the name, series, and number of the sales receipts to which they refer. The purchaser, or the person receiving the credit note on their behalf, must record on both the original and the copy their name, Taxpayer Identification Number (RUC), national ID card number, or passport number, along with the date of receipt. Invoices that are classified as “negotiable commercial instruments,” as referred to in the Commercial Code and that are in fact negotiated, may not be modified through credit notes.”

In other words, the 12-month period from the date of the sales receipt for issuing credit notes — originally established in Resolution No. NAC-DGERCGC25-00000014 — is no longer applicable.

Application:

• The new cancellation deadlines established in Articles 3 and 4 of Resolution NAC-DGERCGC25-00000014 shall apply as of August 1, 2025.
• However, the last paragraph of Article 3 and numeral 2 of the First Amending Provision of the same resolution shall enter into force as of January 1, 2026.

For additional information, please contact us at the following email addresses: lutreras@bustamantefabara.com and yportilla@bustamantefabara.com.

Prepared by: Attorney Liliana Utreras and Attorney Yessenia Portilla